Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks?

This article examines sustainability disclosures by the major banks in the Asia-Pacific region (the six largest banks from each of four countries: Australia, Japan, China and India) during the period 2005–2012. The findings show sustainability disclosures by banks that participate in the global reporting initiative (GRI) are significantly higher than disclosures by those banks that have not participated in the GRI. Amongst those banks that have participated in the GRI there is a higher rate of disclosure by externally assured banks than by non-externally assured banks. Among the GRI participating banks, there was significant variation of disclosures between countries. Disclosures by Australian banks appeared to be significantly higher than disclosures by banks in any other countries under observation. The findings are discussed from a moral legitimacy perspective. Consistent with this view, the banks under study were responsive to the GRI, which is seen as an influential actor that shapes and reflects the expectations of the broader community. However, the role of the GRI in minimising country differences in disclosure by banks is not significant.

What contributes to vocational excellence? Characteristics and experiences of competitors and experts in WorldSkills London

Modelling Vocational Excellence (MoVE) International is a WorldSkills Member research initiativesupporting:• skills improvement and Competition best practice• international skills benchmarking, and• promotion of vocational excellence to young people, employers and policy makers.MoVE International is the inaugural research project for the WorldSkills Foundation and is alsosupported by Skills Finland, WorldSkills UK, WorldSkills Australia and the Dusseldorp Skills Forum.The research team is a partnership between: University of Tampere, Finland; University of Oxford,UK; and RMIT University, Australia, with support from Deakin University, Australia.The research initiative sets out to produce outcomes relevant to the interests of its majorstakeholder groups. The data produced by the study offers WorldSkills International and individualWorldSkills Members a framework for international benchmarking on skills quality, and a windowinto the WorldSkills experience for Competitors and Experts. Through the research reports,WorldSkills Member organizations will also gain access to global data on WorldSkills Competitorsand Experts which may be applied to improve training and professional development. Importantly,young people are afforded a global voice. In telling their own stories they can share theirexperiences with peers, and provide future Competitors with insights into the experience of beinginvolved in international skill competitions. For WorldSkills International, the data is a source ofpromotional material, and may contribute to event and organizational evaluation.The MoVE research project launches the WorldSkills Foundation’s program of research,engagement and advocacy. MoVE offers the Foundation an opportunity to influence the globaldebate on vocational education and training, and to shift the orientation of VET research away froma ‘deficit’ framework to one which highlights benefits and opportunities (see section 2.2 for a fullerexplanation of these research orientations).The outputs of the 2011 MoVE international research project include this global report and casestudies of the Australian, Finnish and British teams that competed at WorldSkills London 2011.

Accountability, completeness, credibility and the audit expectations gap

This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the completeness and credibility of reporting, thereby reducing the audit expectations gap. We suggest that this gap arises due to an over-emphasis on the validity of performance data at the expense of addressing completeness and credibility, both of which, we argue, require stakeholder involvement. The article reviews recent guidelines aimed at ensuring that companies produce reports that are complete in all material respects including those produced by the Global Reporting Initiative and the Federation des Experts Comptables Europeens, focusing particularly on AccountAbility's AA1000 Standard and AA1000S Assurance Standard. Finally, the article considers the development of a practical approach to social audit following principles increasingly being incorporated into developing assurance guidelines aimed at reducing the audit expectations gap.

The ethical, social and environmental reporting-performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Alpha's disclosures concerning its ethical, social and environmental performance for the years 1993 and 1999 were compared with information obtained on Alpha's performance from other sources. Two different pictures of performance emerged leading to the conclusion that, in the case of Alpha, reports do not demonstrate a high level of accountability to key stakeholder groups on ethical, social and environmental issues. Of particular concern is the lack of “completeness” of reporting. Second, the article assesses the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility) as well as the industry's own “responsible care” initiative to reduce this “reporting-performance” portrayal gap and improve corporate accountability. The conclusions point to the need for other measures to improve accountability including mandatory reporting guidelines, better developed audit guidelines, a mandatory audit requirement for MNCs and a radical overhaul of corporate governance systems.

Evaluation of Flora Fit street : a community-based living initiative. Final report

This report is an evaluation of Flora Fit Street (FFS) based in Clapham Park London. FFS was launched in June 2004 as a 12 month public private partnership between Flora and Clapham Park New Deal for Communities (NDC). Its purpose was to improve the local community’s heart health by
providing a whole range of activities, information and events that focused on increasing physical activity, improving nutrition and smoking cessation.

Data collection for global scheduling in the GENESIS system

In order to schedule parallel processes on available computers there is a need to collect information about different cluster resources. Currently, global scheduling of parallel processes of applications takes into consideration mainly processor load and only in a small number of projects memory utilization. Communication costs, which are high in clusters, are practically neglected. The aim of this paper is to report on our study into cluster parameter measurements, in particular those, which characterize communication costs, the development of the resource discovery server and its initial testing through the study of the influence of communication costs on parallel application performance.

Implementation of novel methods of global and nonsmooth optimization : GANSO programming library

We discuss the implementation of a number of modern methods of global and nonsmooth continuous optimization, based on the ideas of Rubinov, in a programming library GANSO. GANSO implements the derivative-free bundle method, the extended cutting angle method, dynamical system-based optimization and their various combinations and heuristics. We outline the main ideas behind each method, and report on the interfacing with Matlab and Maple packages.

An ecologically mixed brachiopod fauna from Changhsingian deep-water basin of South China: consequence of end-Permian global warming

The Late Permian Shaiwa Group of the Ziyun area of Guizhou, South China is a deep-water facies succession characterized by deep-water assemblages of pelagic radiolarians, foraminifers, bivalves, ammonoids and brachiopods. Here we report 20 brachiopod species in 18 genera from the uppermost Shaiwa Group. This brachiopod fauna is latest Changhsingian in age and dominated by productides. The palaeoecologic and taphonomic analysis reveals that the brachiopod fauna is preserved in situ. The attachment modes and substratum preference demonstrate that the Shaiwa brachiopod fauna comprises admixed elements of deep-water and shallow-water assemblages. The presence of the shallow-water brachiopods in the Shaiwa faunas indicates the involuntary settlement of shallow-water brachiopods. The stressed ecologic pressure, triggered by warming surface waters, restricted ecospace and short food sources, may have forced some shallow-water elements to move to hospitable deep-water settings and others to modify their habiting behaviours and exploit new ecospace in deep-water environments. We infer that the end-Permian global warming and subsequent transgression event may have accounted for the stressed environmental pressure in the shallow-water communities prior to the end-Permian mass extinction.

Global eT@axation : competing visions

The Organization for Economic Cooperation and Development (OECD) places the issue of taxation of cross-border e-commerce transaction as one of its top four projects for investigation. In January 2001, some member countries agreed to a series of guidelines on how to apply existing tax treaties to Web transactions. After discussing potential threats and challenges facing etax administrators and possible solutions, the researchers report on the global momentum towards Extranets for collaborative knowledge management. Previous research indicated a need for a global etaxation Extranet for knowledge management based on the principles of the Cochrane Collaboration in the health sciences. These preliminary findings have been strengthened by parallel moves by the International Organization for Standardization (ISO) in setting up a global Extranet. The global imperative for harmonization of Internet commerce tax initiatives is reflected in contemporary interest in Europe in the redefinition of business requirements and processes related to corporate tax obligations.